9911796707
TMI Blog2002 (3) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons informed the Customs authorities that they were the employees of M/s. Jamna Lal Lashkari, Jewellers, Jaipur. The vehicle was searched and it resulted in the recovery of Indian currency of Rs. 12 lakhs from the secret cavities in the vehicle. The above said two persons deposed that the currency was brought by them from Delhi and it represented the sale proceeds of smuggled gold biscuits brought by Shri Radha Govind Lashkari alias Shri Govind Lashkari from Bombay and sold in Delhi. They further disclosed that the currency belonged to S/Shri Kishore Lashkari and Govind Lashkari of the aforesaid jewellers firm. The customs authorities seized the Indian currency and the vehicle under Section 110 and Section 115 of the Customs Act, 1962, r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Indian currency of Rs. 12 lakhs represented the sale proceeds of the smuggled gold biscuits. Shri Badri Naraian Mandal, driver corroborated the facts as deposed in the statement of Shri Sarwan Lal Sharma. 3. The statement from Shri Kishori Saran Lashkari alias Kishore Lashkari was recorded on 5-6-89/6-6-89 who deposed that the said vehicle was owned by the said Jewellers; that the vehicle was generally driven by his younger brother Shri Radha Govind Lashkari and Shri Badri Narain Mandal, Driver; that Shri Radha Govind Lashkari had instructed Shri Sarwan Lal Sharma to go to Delhi with the driver Shri Badri Narain Mandal by Maruti Gypsy in the morning of 29-5-89 to get orders for goods and to collect money for the goods already sold by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me was the sale proceeds of the foreign marked gold biscuits or that the currency belonged to Shri Radha Govind Lashkari. They contended that since the seized currency was not the sale proceeds of the smuggled gold, the same was not liable for confiscation and the vehicle was also not liable for confiscation. They requested for the release of the seized currency and the vehicle and for dropping the proceedings against them. 7. On considering the case of the party, the Commissioner of Customs, Jaipur vide his Order dated 4-4-2001 ordered for the confiscation of the seized currency of Rs. 12 lakhs under Section 121 of the Customs Act, 1962, but ordered for the release of the seized vehicle. He further imposed a penalty of Rs. 10,000/- each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... currency and it is for the department to prove that the seized Indian currency is the sale proceeds of the smuggled goods. 10. The ld. Counsel further submits that the appellants are acquitted by the Criminal Court on 19-4-1993 on merits and therefore they cannot be punished by a quasi-judicial authority on the same facts and charges. In this, he relies on the decision of the Hon ble Madras High Court in the case of M.K.S. Abubacker v. Secretary to Govt. of India, Ministry of Finance, New Delhi and others - 1987 (32) E.L.T. 640 (Mad.). 11. We have carefully considered the submissions made before us. It is observed that ld. Counsel for the appellants has raised certain vital questions of law relating to the confiscation of the Indian Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elves got these proceedings remanded to the Original Authority with a specific plea before the CEGAT for cross-examination of the officer and other persons who had implicated them in their statements. However, on remand, they refused to cross-examine these witnesses. As a result, the statements of S/Shri Sarwan Lal Sharma and Badri Narain Mandal go uncontested. It also speaks volumes about the conduct of the appellants. The evidence in support of the fact that the seized Indian currency is the sale proceeds of the smuggled gold is discussed in extenso in the impugned order of the Commissioner, to which, we fully agree. The case laws, cited before us by the ld. Counsel for the appellants has no application to the facts of the present case si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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